Waynesboro Area School District Tax Information

The Waynesboro Area School District is located 75 miles south of Harrisburg in rural Franklin County and encompasses an area of 89.16 square miles. The two boroughs and three townships, which constitute the District are Waynesboro Borough, Mont Alto Borough, Washington Township, Quincy Township, and the 5th District of Guilford Township. The District is a political subdivision of the Commonwealth created to assist in the administration of the general assembly’s duties under the Constitution of Pennsylvania to “provide for the maintenance and support of a thorough and efficient system of public education to serve the needs of the Commonwealth.

A board of nine school directors who are residents of the District, elected every two years on a staggering basis for a four year term, govern the District. The Board of School Directors serve on the board without compensation. The Board has the power and duty to establish, equip, furnish, and maintain a sufficient number of elementary, secondary, and other schools necessary to educate every person residing in the District between the ages of six and twenty-one years of age.

The District is a legally autonomous and fiscally dependent entity under the laws of Pennsylvania. The laws of Pennsylvania give the District corporate powers that distinguish it as a legally separate entity from the Commonwealth of Pennsylvania and any of its political sub-divisions. The District has the power to determine its budget, to approve and modify that budget, to levy taxes, set rates, and establish charges, and to issue bonded debt. The powers may be exercised without substantive approval by another government. The District is subject to the general oversight of the Pennsylvania Department of Education on matters that are relevant to the determination of fiscal independence. The oversight generally includes an approval process that is compliance oriented and is more ministerial than substantive in nature.

WAYNESBORO AREA SCHOOL DISTRICT TAX INFORMATION

As a new District resident the following information will help you in determining your tax obligations and where to go for further questions, forms, information, or to make payments:

District property owners will receive a county/municipality real estate tax bill on or about March 1st. This tax is based on the assessed value of the property and is payable to the elected tax collector where you reside.

District property owners will also receive a Waynesboro Area School District Real Estate Tax Bill on or about July 1st based on the assessed value of the property. This tax is payable to the elected tax collector as outlined above.

All employed residents of the Waynesboro Area School District are required to pay a flat Occupation Tax, which is based on their job classification. There are nine job classifications ranging in a tax value of $15.00 to $135.00. This tax is also mailed on or about July 1st and is payable to the elected tax collector.

In the event you do not receive the above tax bills, please call Susan Patterson717-762-1191 ext. 1144 at the Waynesboro Area School District

Discounts/Penalties

Please note that for the occupation and real estate taxes, there is a discount and penalty period. If payment is made in July-August, the taxpayer receives a 2% discount from the full amount of the tax. During September-October, the taxpayer will be responsible for the full amount of the tax, and if payment is made November-December, there is a 10% penalty added to the full amount of the tax. All above taxes are considered delinquent after December 31st each year and are turned over to the Delinquent Tax Collector for collection.

Exemptions

Exemptions may be granted for various reasons and for which an application must be filed. Please call Susan Patterson 717-762-1191 Ext. 1144 at the Waynesboro Area School District for the appropriate forms and information.

FRANKLIN COUNTY AREA TAX BUREAU

1. All employed residents are required to pay a 1% earned income tax on their gross income. Most employers withhold this tax and submit it on the taxpayer’s behalf to the Franklin County Area Tax Bureau. If your employer does not withhold this tax or you are self-employed, you may, but are not required, to make quarterly payments. However, by April 15th of each year, an earned income tax form and the appropriate tax due must be filed with the Franklin County Area Tax Bureau.

2. All individuals who work within the Waynesboro Area School District are required to pay a Local Services Tax. The amount of this tax is dependent on the location of your employer. This tax is typically removed by the employer. However, in the event the employer does not remove this tax, you are responsible for the payment. All LST is payable to the Franklin County Area Tax Bureau.

Employer Location

Local Services Tax

Waynesboro Borough

$52.00

Mont Alto Borough

$52.00

Washington Township

$52.00

Guilford 5th Township

$10.00

Quincy Township

$52.00

3. Where the tax is $52.00, an individual is exempted from payment if the total annual income from all sources is less than $12,000.00. Where the tax is $10.00, an individual is exempted from payment if the total annual income from all sources is less than $1,000.00. Payment of this tax is submitted to the Franklin County Area Tax Bureau. Questions about this tax should be directed to the Franklin County Area Tax Bureau.